The following facts are taken from the estate of Ralph Cureton, who died in 2018.

Gross estate $15,000,000

Administrative expenses and debts 500,000

Marital deduction 850,000

Charitable deduction 50,000

Applicable credit amount (2018) 4,417,800

Applicable exclusion amount 11,180,000

State death taxes 20,000

The federal estate tax on a tentative tax base of over $1,000,000 is $345,800 plus 40% of the amount over $1,000,000. What is the federal estate tax on this estate?

(Topic 66-2)

(A) None (B) $1,528,000

(C) $960,000 (D) $5,377,800